File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

State Tax Filing Forms

Free 1040ez FilingFile My Taxes For 20121040ez Form BookletTurbotax Free MilitaryAmend Tax FormsE File TaxesForm 1040ez More:label_form_201040ez More:taxesIncome Tax Filing Extension1040ez 2013 FormHow To Fill Out A 1040xDoyourtaxes NetAmended Tax Return 2011I Need To Amend My 2013 Tax ReturnIrs 2012 Tax Form 1040E FileIncome TaxForm 1040ezFile Your State Taxes FreeIrs Tax Form 1040ez1099 FormFile Free Taxes For 2011 No Printing NeededWww Military ComHow To File 1040ez OnlineCan You File Taxes On UnemploymentIrs Amended Return Form1040 Ez File Online2011 Amendment Tax Form1040ez Tax Form 2014Tax Act 2010File Taxes 2010 FreeFree E File State TaxesFile Taxes For 2011Www 1040 ComDo I Amend Tax ReturnFreestatetaxfilingFree Tax PreparationTax MilitaryFile 2012 Taxes ElectronicallyFree Irs Tax Filing 2012Free State Return

State Tax Filing Forms

State tax filing forms Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. State tax filing forms 20% withholding, Other withholding rules. State tax filing forms 5-year rule, 5-year rule. State tax filing forms , Death before required beginning date. State tax filing forms 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. State tax filing forms Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). State tax filing forms , Modified AGI. State tax filing forms (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. State tax filing forms Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. State tax filing forms Required minimum distributions, Distributions after the required beginning date. State tax filing forms Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. State tax filing forms Annuity contracts, Annuity or endowment contracts. State tax filing forms Borrowing on, Borrowing on an annuity contract. State tax filing forms Distribution from insurance company, Annuity distributions from an insurance company. State tax filing forms Distribution from IRA account, Distribution of an annuity contract from your IRA account. State tax filing forms Early distributions, Annuity. State tax filing forms Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. State tax filing forms Roth IRAs, Basis of distributed property. State tax filing forms Traditional IRAs, Cost basis. State tax filing forms Beginning date, required, Distributions after the required beginning date. State tax filing forms Beneficiaries, IRA Beneficiaries, Death before required beginning date. State tax filing forms Change of, Change of beneficiary. State tax filing forms Death of beneficiary, Death of a beneficiary. State tax filing forms Early distributions to, Beneficiary. State tax filing forms Individual as, Beneficiary an individual. State tax filing forms More than one, More than one beneficiary. State tax filing forms , Multiple individual beneficiaries. State tax filing forms Not an individual, Beneficiary not an individual. State tax filing forms Roth IRAs, Distributions to beneficiaries. State tax filing forms Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. State tax filing forms Bond purchase plans Rollovers from, Rollover from bond purchase plan. State tax filing forms Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. State tax filing forms , Brokers' commissions. State tax filing forms C Change in marital status, Change in marital status. State tax filing forms Change of beneficiary, Change of beneficiary. State tax filing forms Charitable distributions, qualified, Qualified charitable distributions. State tax filing forms Collectibles, Investment in Collectibles, Collectibles. State tax filing forms Community property, Community property laws. State tax filing forms Compensation Alimony, Alimony and separate maintenance. State tax filing forms Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. State tax filing forms Self-employment, Self-employment loss. State tax filing forms Wages, salaries, etc. State tax filing forms , Wages, salaries, etc. State tax filing forms Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. State tax filing forms Contribution limits More than one IRA, More than one IRA. State tax filing forms Contributions Designating the year, Designating year for which contribution is made. State tax filing forms Distributions in same year as, Both contributions for 2013 and distributions in 2013. State tax filing forms Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. State tax filing forms Nondeductible (see Nondeductible contributions) Not required, Contributions not required. State tax filing forms Qualified reservist repayments, Qualified reservist repayments. State tax filing forms Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. State tax filing forms Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. State tax filing forms SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. State tax filing forms To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. State tax filing forms D Death of beneficiary, Death of a beneficiary. State tax filing forms Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. State tax filing forms Defined contribution plans, Defined contribution plan. State tax filing forms Disabilities, persons with Early distributions to, Disabled. State tax filing forms Distributions After required beginning date, Distributions after the required beginning date. State tax filing forms Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. State tax filing forms Delivered outside U. State tax filing forms S. State tax filing forms , IRA distributions delivered outside the United States. State tax filing forms Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. State tax filing forms From individual retirement annuities, Distributions from individual retirement annuities. State tax filing forms Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. State tax filing forms Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. State tax filing forms Qualified HSA funding, One-time qualified HSA funding distribution. State tax filing forms Qualified reservist, Qualified reservist distributions. State tax filing forms Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. State tax filing forms SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). State tax filing forms Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. State tax filing forms (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. State tax filing forms Disability exception, Disabled. State tax filing forms First-time homebuyers, exception, First home. State tax filing forms Higher education expenses, exception, Higher education expenses. State tax filing forms Medical insurance, exception, Medical insurance. State tax filing forms Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. State tax filing forms Education expenses, Higher education expenses. State tax filing forms Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. State tax filing forms Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. State tax filing forms Defined contribution plans, Defined contribution plan. State tax filing forms Effect of modified AGI on deduction (Table 1-2), Table 1-2. State tax filing forms Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. State tax filing forms Endowment contracts (see Annuity contracts) Estate tax, Estate tax. State tax filing forms Deduction for inherited IRAs, Federal estate tax deduction. State tax filing forms Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. State tax filing forms Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. State tax filing forms Deducted in earlier year, Excess contribution deducted in an earlier year. State tax filing forms Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. State tax filing forms Recharacterizing, Recharacterizing excess contributions. State tax filing forms Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. State tax filing forms Federal judges, Federal judges. State tax filing forms Fiduciaries Prohibited transactions, Fiduciary. State tax filing forms Filing before IRA contribution is made, Filing before a contribution is made. State tax filing forms Filing status, Filing Status Deduction phaseout and, Filing status. State tax filing forms Firefighters, volunteer, Volunteer firefighters. State tax filing forms First-time homebuyers, First home. State tax filing forms Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. State tax filing forms , Form 1040NR. State tax filing forms Form 1040A Modified AGI calculation from, Form 1040A. State tax filing forms Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. State tax filing forms Letter codes used on, Letter codes. State tax filing forms Number codes used on, Number codes. State tax filing forms Withdrawal of excess contribution, Form 1099-R. State tax filing forms Form 5329, Additional 10% tax, Reporting the tax. State tax filing forms , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. State tax filing forms Form 8606, Form 8606. State tax filing forms , Form 8606. State tax filing forms , Reporting your nontaxable distribution on Form 8606. State tax filing forms , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. State tax filing forms Form 8880, How to figure and report the credit. State tax filing forms Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. State tax filing forms Frozen deposits, Frozen deposit. State tax filing forms Full-time student Retirement savings contributions credit, Full-time student. State tax filing forms H Help (see Tax help) Higher education expenses, Higher education expenses. State tax filing forms How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. State tax filing forms HSA funding distributions, qualified, One-time qualified HSA funding distribution. State tax filing forms I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. State tax filing forms Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. State tax filing forms Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. State tax filing forms Inherited IRAs, What if You Inherit an IRA?, More information. State tax filing forms Rollovers, Inherited IRAs. State tax filing forms Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. State tax filing forms Exception, Exception. State tax filing forms K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. State tax filing forms Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. State tax filing forms L Last-in first-out rule, Last-in first-out rule. State tax filing forms Life expectancy, Life expectancy. State tax filing forms Life insurance, Life insurance contract. State tax filing forms Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. State tax filing forms Matching contributions (SIMPLE), Matching contributions. State tax filing forms Medical expenses, unreimbursed, Unreimbursed medical expenses. State tax filing forms Medical insurance, Medical insurance. State tax filing forms Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. State tax filing forms Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. State tax filing forms Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. State tax filing forms Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. State tax filing forms Effect on contribution amount (Table 2-1), Table 2-1. State tax filing forms Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. State tax filing forms More than one IRA, More than one IRA. State tax filing forms Recharacterization, More than one IRA. State tax filing forms Required minimum distribution, More than one IRA. State tax filing forms N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. State tax filing forms Failure to report, Failure to report nondeductible contributions. State tax filing forms Overstatement penalty, Penalty for overstatement. State tax filing forms Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. State tax filing forms Rollovers, Rollover notice. State tax filing forms P Partial rollovers, Partial rollovers. State tax filing forms , Partial rollover. State tax filing forms Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. State tax filing forms Early distributions, Early Distributions, Nondeductible contributions. State tax filing forms Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. State tax filing forms Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. State tax filing forms Failure to file Form 8606, Penalty for failure to file Form 8606. State tax filing forms Overstatement of nondeductible contributions, Penalty for overstatement. State tax filing forms Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. State tax filing forms Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. State tax filing forms Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. State tax filing forms Taxes on, Taxes on prohibited transactions. State tax filing forms Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. State tax filing forms Qualified domestic relations orders (QDROs), Qualified domestic relations order. State tax filing forms Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. State tax filing forms Receivership distributions, Receivership distributions. State tax filing forms Recharacterization, Recharacterizations, More than one IRA. State tax filing forms Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. State tax filing forms Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. State tax filing forms Timing of, Timing. State tax filing forms Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. State tax filing forms Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. State tax filing forms From IRAs, Reporting rollovers from IRAs. State tax filing forms Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. State tax filing forms Required beginning date, Distributions after the required beginning date. State tax filing forms Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. State tax filing forms Distribution period, Distribution period. State tax filing forms During lifetime, Distributions during your lifetime. State tax filing forms Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. State tax filing forms Installments allowed, Installments allowed. State tax filing forms More than one IRA, More than one IRA. State tax filing forms Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. State tax filing forms Reservists, Reservists. State tax filing forms Qualified reservist distribution, Qualified reservist distributions. State tax filing forms Qualified reservist repayments, Qualified reservist repayments. State tax filing forms Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. State tax filing forms Rollovers, Rollovers, Reporting rollovers from employer plans. State tax filing forms Airline payments, Rollover of Airline Payments Amount, Amount. State tax filing forms Choosing an option (Table 1-5), Table 1-5. State tax filing forms Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. State tax filing forms Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. State tax filing forms Direct rollover option, Direct rollover option. State tax filing forms Extension of period, Extension of rollover period. State tax filing forms From bond purchase plan, Rollover from bond purchase plan. State tax filing forms From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. State tax filing forms From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. State tax filing forms Inherited IRAs, Inherited IRAs. State tax filing forms Nonspouse beneficiary, Rollover by nonspouse beneficiary. State tax filing forms Notice, Rollover notice. State tax filing forms Partial, Partial rollovers. State tax filing forms , Partial rollover. State tax filing forms SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. State tax filing forms Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. State tax filing forms To traditional IRA, Kinds of rollovers to a traditional IRA. State tax filing forms Waiting period between, Waiting period between rollovers. State tax filing forms , No waiting period between rollovers. State tax filing forms Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. State tax filing forms Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. State tax filing forms Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. State tax filing forms Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. State tax filing forms , Recharacterizing to a SEP IRA or SIMPLE IRA. State tax filing forms , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. State tax filing forms Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. State tax filing forms Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. State tax filing forms Income of, Self-employment income. State tax filing forms SIMPLE plans, Self-employed individual. State tax filing forms SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. State tax filing forms Separated taxpayers Filing status of, Lived apart from spouse. State tax filing forms Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. State tax filing forms SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. State tax filing forms Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. State tax filing forms Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. State tax filing forms Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. State tax filing forms Self-employed persons, Self-employed individual. State tax filing forms SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. State tax filing forms , Traditional IRA mistakenly moved to SIMPLE IRA. State tax filing forms Two-year rule, Two-year rule. State tax filing forms Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. State tax filing forms Retirement savings contributions credit, Full-time student. State tax filing forms Surviving spouse, Surviving spouse. State tax filing forms , Surviving spouse. State tax filing forms Rollovers by, Distributions received by a surviving spouse. State tax filing forms T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. State tax filing forms Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. State tax filing forms Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. State tax filing forms Effect of Modified AGI on Roth IRA Contribution Rollover vs. State tax filing forms direct payment to taxpayer (Table 1-5), Table 1-5. State tax filing forms Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. State tax filing forms Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. State tax filing forms Tax help, How To Get Tax Help Tax year, Tax year. State tax filing forms Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. State tax filing forms Traditional IRAs, Traditional IRAs, Form 5329 not required. State tax filing forms Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. State tax filing forms To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. State tax filing forms Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. State tax filing forms Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. State tax filing forms Loss of IRA status, Loss of IRA status. State tax filing forms Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. State tax filing forms , Traditional IRA mistakenly moved to SIMPLE IRA. State tax filing forms Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. State tax filing forms Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. State tax filing forms , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. State tax filing forms Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. State tax filing forms Trustees' fees, Trustees' fees. State tax filing forms , Trustees' fees. State tax filing forms Trusts As beneficiary, Trust as beneficiary. State tax filing forms TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. State tax filing forms U Unreimbursed medical expenses, Unreimbursed medical expenses. State tax filing forms V Volunteer firefighters, Volunteer firefighters. State tax filing forms W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. State tax filing forms Direct rollover option, Withholding. State tax filing forms Eligible rollover distribution paid to taxpayer, Withholding requirement. State tax filing forms Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. State tax filing forms Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. State tax filing forms Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. State tax filing forms Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Pay Taxes by Electronic Funds Withdrawal

Español

Features and Benefits of Electronic Funds Withdrawal:

  • It's convenient. Individual and business filers can e-file and e-pay in a single step.
  • It's free, but check with your financial institution about any fees it may charge.
  • It’s safe and secure. Payment information is used only for the tax payment(s) authorized.
  • Bank account information is safeguarded.
  • Payment information will not be disclosed for any reason other than for processing authorized payment transactions.
  • Form 1040 family, Form 1120 series, Form(s) 2350, 4868, 7004, 8868 and 990-PF can be e-filed early and, at the same time, have an Electronic Funds Withdrawal (EFW) scheduled for settlement on a future date, up to and including the return due date.
  • For Form(s) 720, 940, 941, 943, 944, 945 and 2290 the electronic payment will be effective (i.e., settled) on the date the return or form is e-filed.
  • After the return due date, the effective date for EFW payments is the date the return or form is successfully transmitted.
  • New for Filing Season 2014 - Up to four quarterly payments can be submitted with Form(s) 990-PF, 1041 (1041-ES) and 1120/1120-F/1120-S/1120-POL.
  • Up to four Form 1040-ES estimated tax payments for TY 2014 may be submitted with the TY 2013 e-filed return, regardless if the TY 2013 return has a balance due or not. 
    • A separate payment record is required for each (business or individual) estimated payment. 
    • The bank account information can be the same or different for each payment entered.

How to Make an Electronic Funds Withdrawal Payment:

  • Use Free File, commercial software or a paid preparer, to e-file your federal tax return, and at the same time, use EFW to make your payment(s). 
     
  • Upon selection of the electronic funds withdrawal option, a payment record will display for entry of payment information (see EFW Payment Record Item and Instructions table below).
    • Enter your financial institution's routing transit number and account number. Check with your financial institution to confirm these numbers.
    • Select the type of account from which the payment is to be debited (checking or savings).
    • Enter the amount of your payment. A single payment cannot equal or exceed $100 million.
  • Penalty and/or interest can be added to your balance due payment.  Some commercial software will compute these amounts or they can be computed manually.  Or you can wait and be billed for any applicable penalty and/or interest you may owe. 
  • Electronic funds withdrawal payments cannot be initiated after the return or form is filed.
  • You cannot make Federal Tax Deposits using the EFW payment option. For payment options for making Federal Tax Deposits, please refer to the Tax Form Instructions for that respective form.

 

EFW Payment Record Item and Instructions
Item Instructions
Primary SSN This is the social security number of the first person listed on the return.  Note: For Business Return/Forms an Employer Identification Number would be entered instead of an SSN.
Secondary SSN If applicable, this is the social security number of the second person listed on the return.
Routing Transit Number The first two digits of the routing number must be 01 through 12 or 21 through 32. Do not use a deposit slip to verify the number because it may contain internal routing numbers that are not part of the actual routing number. On the sample check below, the routing number is 250250025.
Bank Account Number The account number can be up to 17 digits. Omit hyphens, spaces, and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not to include the check number.
Type of Account The type of account can either be savings or checking. Many credit unions don't allow an electronic funds withdrawal from a savings account. Please check with your financial institution for further details.
Amount of Tax Payment Enter the amount you want withdrawn from your bank account. Depending on the software used payments should be in whole dollars or dollars and cents. Employment and excise tax payments and payments made using Modernized e-File software should be made in dollars and cents. 
Tax Type Code The commercial software used will display all values allowed for this field (e.g., 10401, 22901).
Requested Payment Date Enter the date you would like funds to be withdrawn from your bank account in the format: YYYYMMDD (e.g., 20140415).
Taxpayer's Daytime Telephone Number Enter a telephone number where you can be reached Monday through Friday between the hours of 8 a.m.and 5:30 p.m. This number will only be used to contact you if there is a problem with your payment information. (Note: for foreign telephone numbers, enter the first 10 digits. The complete number will be retrieved from the return, if IRS needs to reach you.

Sample Check:

Facts You Need to Know:

  • This transaction authorizes the U.S. Department of the Treasury (through a Treasury Financial Agent) to transfer the specified payment amount from the specified bank account to the Treasury’s account.
  • “IRS USA Tax Payment,”  "IRS USA Tax Pymt," or something similar will be shown on your bank statement as proof of payment. 
  • If the payment date requested is a weekend or bank holiday, the payment will be withdrawn on the next business day. In that case, your bank may put a hold on those funds, and treat it as a pending transaction.
  • The payment amount will be debited in a single transaction. No recurring or partial withdrawals will be made.

Cancellations, Errors and Questions:

  • Once your return is accepted, information pertaining to your payment, such as account information, payment date or amount, cannot be changed. If changes are needed, the only option is to cancel the payment and choose another payment method.
  • Call IRS e-file Payment Services at 1-888-353-4537 to inquire about or cancel a payment, or to report problems such as bank closures, lost or stolen bank account numbers, closed bank accounts, or unauthorized transactions. If calling to inquire about your payment, wait 7 to 10 days after your return was accepted before calling. Customer Service is available 24/7.
  • Cancellation requests must be received no later than 11:59 p.m. ET two business days prior to the scheduled payment date.
  • If a payment is returned by your financial institution (e.g., due to insufficient funds, incorrect account information, closed account, etc.) the IRS will mail a notification letter to the address we have on file for you, explaining why the payment could not be processed, and providing alternate payment options. For questions regarding the letter, please call 1-888-353-4537.
  • In the event your financial institution is unable to process your payment request, you will be responsible for making other payment arrangements, and for any penalties and interest incurred.
  • Contact the IRS immediately at 1-800-829-1040 if there is an error in the amount withdrawn.
  • In the event Treasury causes an incorrect amount of funds to be withdrawn from a bank account, Treasury will return any improperly transferred funds.

Additional information is available in the articles below:

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Individuals

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Businesses

Pay Taxes by Credit or Debit Card

Electronic Federal Tax Payment System (EFTPS)

Download IRS Forms and Instructions

Electronic Payment Options Home Page

Page Last Reviewed or Updated: 13-Dec-2013

The State Tax Filing Forms

State tax filing forms Index A Accidentes, Pérdidas deducibles. State tax filing forms , Pérdidas no deducibles. State tax filing forms Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. State tax filing forms , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. State tax filing forms Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. State tax filing forms Cambio de idea, Si cambia de idea. State tax filing forms Declaración enmendada, Declaración enmendada. State tax filing forms Documento escrito requerido, Documento escrito requerido. State tax filing forms Límite de 3 años, Límite de 3 años. State tax filing forms Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. State tax filing forms Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. State tax filing forms Valor justo de mercado de, Valor de automóviles. State tax filing forms Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. State tax filing forms , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. State tax filing forms Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. State tax filing forms Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. State tax filing forms Pago adelantado, Pago adelantado. State tax filing forms Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. State tax filing forms Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. State tax filing forms Bienes extraviados o perdidos, Bienes extraviados o perdidos. State tax filing forms Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. State tax filing forms Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. State tax filing forms Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. State tax filing forms C Comentarios sobre la publicación, Comentarios y sugerencias. State tax filing forms Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. State tax filing forms Cómo calcular una pérdida, Comprobación de las pérdidas por robo. State tax filing forms Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. State tax filing forms Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. State tax filing forms , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. State tax filing forms Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. State tax filing forms Tabla 1, Tabla 1. State tax filing forms Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. State tax filing forms Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. State tax filing forms Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. State tax filing forms , Contribuyentes casados. State tax filing forms Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. State tax filing forms Gastos imprevistos, Gastos afines. State tax filing forms Jardines, Jardines. State tax filing forms Limpieza, Costos de limpieza y reparaciones. State tax filing forms Protección, Costos de protección. State tax filing forms Reparaciones, Costos de limpieza y reparaciones. State tax filing forms Reposición, Costos de reposición. State tax filing forms Tasaciones, Costos de fotografías y tasaciones. State tax filing forms Costos de limpieza, Costos de limpieza y reparaciones. State tax filing forms Costos de protección, Costos de protección. State tax filing forms Costos de reparación, Costos de limpieza y reparaciones. State tax filing forms Costos de reposición, Costos de reposición. State tax filing forms D Declaración enmendada, Declaración enmendada. State tax filing forms Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. State tax filing forms Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. State tax filing forms , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. State tax filing forms Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. State tax filing forms Documentación de la pérdida, Comprobación de las pérdidas por robo. State tax filing forms Donaciones en efectivo, Donaciones en efectivo. State tax filing forms E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. State tax filing forms Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). State tax filing forms Expropiaciones forzosas, Expropiaciones forzosas. State tax filing forms F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. State tax filing forms Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. State tax filing forms Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. State tax filing forms Formulario 1040, Anexo A, Bienes de uso personal. State tax filing forms Formulario 1040, Anexo D, Bienes de uso personal. State tax filing forms Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. State tax filing forms Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. State tax filing forms Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. State tax filing forms G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. State tax filing forms Reembolsos, Ganancias por reembolsos. State tax filing forms Gastos afines, Gastos afines. State tax filing forms Gastos imprevistos, Gastos afines. State tax filing forms I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. State tax filing forms L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. State tax filing forms Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. State tax filing forms Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. State tax filing forms Pérdidas en zonas de desastre, Pérdida de inventario por desastre. State tax filing forms Pérdida de madera en pie, Pérdida de madera en pie. State tax filing forms Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. State tax filing forms Cuándo declarar, Si cambia de idea. State tax filing forms (Tabla 3), Tabla 3. State tax filing forms Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. State tax filing forms Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. State tax filing forms Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. State tax filing forms , Tabla 3. State tax filing forms Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. State tax filing forms Pérdidas deducibles, Pérdidas deducibles. State tax filing forms Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. State tax filing forms Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. State tax filing forms Cuándo deducir, Cuándo deducir la pérdida. State tax filing forms Tabla 3, Tabla 3. State tax filing forms Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. State tax filing forms Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. State tax filing forms , Pérdidas en Zonas de Desastre Documentación, Documentación. State tax filing forms Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. State tax filing forms Inventario, Pérdida de inventario por desastre. State tax filing forms Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. State tax filing forms Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. State tax filing forms Plazos Tributarios Aplazados, Zona de desastre con cobertura. State tax filing forms Préstamo federal cancelado, Préstamo federal cancelado. State tax filing forms Reglas para vivienda principal, Vivienda principal en zona de desastre. State tax filing forms , Ganancias. State tax filing forms Vivienda inhabitable, Vivienda inhabitable por desastre. State tax filing forms Pérdidas en zonas de desastre, Pérdida del inquilino. State tax filing forms Pérdidas no deducibles, Pérdidas no deducibles. State tax filing forms Pérdidas por hecho fortuito, Tabla 3. State tax filing forms Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. State tax filing forms Cuándo declarar, Pérdidas. State tax filing forms Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. State tax filing forms Deterioro progresivo, Deterioro progresivo. State tax filing forms Pérdidas deducibles, Pérdidas deducibles. State tax filing forms Pérdidas no deducibles, Pérdidas no deducibles. State tax filing forms Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. State tax filing forms Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. State tax filing forms Comprobación de las, Comprobación de las pérdidas por robo. State tax filing forms Cuándo declarar, Pérdidas. State tax filing forms Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. State tax filing forms Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). State tax filing forms Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. State tax filing forms Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. State tax filing forms Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. State tax filing forms Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. State tax filing forms Cuándo declarar, Pérdida del inquilino. State tax filing forms Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. State tax filing forms Propiedad de reposición Base de, Base de la propiedad de reposición. State tax filing forms Vivienda principal, Vivienda principal repuesta. State tax filing forms Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. State tax filing forms Reducción de intereses y multas, Reducción de intereses y multas. State tax filing forms Reducción de multas, Reducción de intereses y multas. State tax filing forms Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. State tax filing forms Donaciones en efectivo, Donaciones en efectivo. State tax filing forms Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. State tax filing forms Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. State tax filing forms Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. State tax filing forms S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. State tax filing forms Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. State tax filing forms Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. State tax filing forms Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. State tax filing forms Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. State tax filing forms Sugerencias para la publicación, Comentarios y sugerencias. State tax filing forms T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. State tax filing forms Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. State tax filing forms Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. State tax filing forms Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. State tax filing forms , Costos de fotografías y tasaciones. State tax filing forms V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. State tax filing forms Valor sentimental, Valor sentimental. State tax filing forms Prev  Up     Home   More Online Publications